The Science Based Targets initiative (SBTi) has released Version 1.2 of its Forest, Land and Agriculture (FLAG) Guidance, introduced to make ambitious climate action more accessible for companies in high-impact sectors.
The updated framework, which comes into immediate effect, mandates that all companies required to set FLAG targets from 2026 onwards must align their no-deforestation commitments with these revised requirements. For firms that submitted targets in 2025 which are still awaiting approval, voluntary alignment is encouraged.
The revision introduces five key changes to streamline compliance and environmental impact:
- GHG Protocol alignment: Companies with existing non-FLAG targets now have until the end of their five-year review cycle to set FLAG targets, providing a more manageable transition period.
- New deforestation deadlines: Firms setting FLAG targets for the first time are granted up to two years post-submission to eliminate deforestation, with a final global cut-off of 31 December 2030 for all submissions after 2028.
- Feasibility provisions: While the expected deforestation cut-off remains 2020, the SBTi has introduced flexibility for specific cases, allowing a cut-off date no later than three years prior to the first target submission.
- Expanded commodity scope: The requirements now encompass all major global commodities linked to deforestation.
- Transparency mandate: Companies are now required to publish formal documentation detailing how they intend to deliver on their no-deforestation pledges.
The updates were approved by the SBTi Technical Council following extensive public consultation and expert input. The goal is to ensure that supply-chain emission cuts remain practical while adhering to established scientific frameworks.
Karl Downey, Head of Sector Standards at the SBTi, emphasised the economic necessity of the move. “Land-sector climate action is critical to protect long-term business value and secure resilient supplies of key agricultural commodities,” Downey stated. He added that by defining robust decarbonisation strategies, companies “can help to not only stabilise the climate but preserve the land on which their businesses depend.”
